1990 (7) TMI 35

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..... sessment years 1964-65, 1965-66, 1966-67, 1967-68, 1970-71, 1971-72, 1973-74, 1974-75 and 1976-77 and interest on the said amount of refund and other consequential reliefs on the ground that the respondents have a statutory obligation and the duty to forthwith refund the amount due to the petitioner and to pay the interest and issue necessary refund vouchers in terms of section 244 of the Income-t .....

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..... he first two years in April, 1972, for the third and fourth years in May, 1974, and for the fifth year in January, 1976. It is placed on record that the Income-tax Officer finally calculated the amount refundable as a result of the appellate orders. It is brought to the notice of this court that, under section 240 of the Income tax Act, an assessee is entitled to refund of any amount which has .....

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..... he allegations of the petitioner. It is not in dispute that the petitioner is entitled to the claim as made. Unnecessarily the matter is delayed by asking queries which are not relevant for the purpose. Mr. Moitra, learned lawyer appearing for the contesting respondents, has, however, submitted that the petitioner may be permitted to make representation and the Deputy Commissioner of Income-tax .....

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